Cowhide Lining Leather for Jacket Linings from China
Full grain unsplit cowhide (bovine) lining leather, surface area not over 28 sq ft, prepared after crusting for apparel jacket interiors. It matches HTS 4107.11.10.40 precisely as bovine lining leather further prepared, hairless, for lining purposes. Provides supple feel and longevity in garment construction.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Use fiber analysis reports to confirm no composition leather elements, as per chapter definition in heading 4115
• Declare exact surface measurements per hide to prevent upclassification to larger size codes
• Watch for hair-on imports; even traces exclude from this hairless chapter 41 subheading per notes